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All Things Internal Audit

All Things Internal Audit

By: The Institute of Internal Auditors
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All Things Internal Audit is a new video podcast sharing news and practical knowledge for internal auditors. Produced by The Institute of Internal Auditors, each episode features insightful interviews with knowledgeable pros, timely tips and the latest news about the profession. All Things Internal Audit is available everywhere you get podcasts. IIA Members get more podcast content in each episode. Visit www.theiia.org for more information.2022 Career Success Economics Politics & Government
Episodes
  • AI Regulation Is Here: What Internal Auditors Need to Know Now

    AI Regulation Is Here: What Internal Auditors Need to Know Now
    Jan 20 2026
    The Institute of Internal Auditors Presents: All Things Internal Audit AI regulation is no longer on the horizon. It's here. In this episode, Ernest Anunciacion talks with Marco Horvat about how global AI regulations are reshaping governance, risk management, and the role of internal audit. They discuss why regulators are prioritizing risk to individuals and how AI governance spans the full system life cycle. HOST:Ernest Anunciacion, CIA Head of Product Marketing, MindBridge AI GUEST: Marco Horvat, CPASenior Vice President of Business Transformation, ELB Learning KEY POINTS: Introduction and episode overview [00:00:01 – 00:00:28] Why AI regulation is accelerating globally [00:00:56 – 00:01:26] How regulators are redefining risk as harm to individuals [00:01:35 – 00:02:18] EU-style risk tiering and prohibited vs. high-risk AI use cases [00:02:37 – 00:03:36] Human-in-the-loop expectations and judgment-based AI decisions [00:03:36 – 00:04:11] What regulators expect organizations to demonstrate [00:04:31 – 00:05:32] Internal audit's expanding role across the AI life cycle [00:05:38 – 00:06:39] Readiness assessments and the challenge of locating AI use [00:06:59 – 00:07:27] AI literacy skills auditors need today [00:07:43 – 00:09:29] Explainable AI, hallucinations, and model drift [00:08:21 – 00:09:29] Common audit gaps: shadow AI, monitoring, and third-party risk [00:09:44 – 00:12:00] Why vendor AI does not transfer accountability [00:12:02 – 00:12:21] What internal audit teams should be doing right now [00:12:32 – 00:14:28] Balancing continuous monitoring with new risk exposure [00:13:48 – 00:14:20] Partnering with legal and compliance on AI governance [00:14:40 – 00:15:10] Final takeaways: AI regulation is no longer theoretical [00:15:28 – 00:16:31] IIA RELATED CONTENT: Interested in this topic? Visit the links below for more resources: GAM 2026 2026 Analytics, Automation and AI Virtual Conference AI Knowledge Centers Learning Solutions: European Union Regulations Learning Solutions: Leveraging Artificial Intelligence in Internal Audit Global Internal Audit Standards Visit The IIA's website or YouTube channel for related topics and more. Follow All Things Internal Audit: Apple Podcasts Spotify Libsyn Deezer
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    17 mins
  • Deepfakes and AI Fraud Risks for Internal Auditors

    Deepfakes and AI Fraud Risks for Internal Auditors
    Jan 13 2026
    The Institute of Internal Auditors Presents: All Things Internal Audit Deepfakes are reshaping fraud, trust, and evidence, and challenging what organizations can rely on as "proof." In this episode, Andrew Guasp speaks with Corey Chadderton about how AI-generated media is being used to impersonate leadership and bypass controls, why the barriers to entry have collapsed, and what internal auditors must do to strengthen governance, training, and response as these risks accelerate into 2026. HOST:Andrew Guasp, CIA, CFE Senior manager, Standards & Professional Guidance, The IIA GUEST:Corey Chadderton, IAP Internal Auditor, Barbados Water Authority KEY POINTS: Introduction to Deepfakes and Audit Risk [00:00:02–00:00:40] What Are Deepfakes and Why Auditors Must Pay Attention [00:00:40–00:02:40] How Deepfake Technology Works (Without Becoming a Technical Expert) [00:02:50–00:04:10] Deepfakes as a "Force Multiplier" for Fraud [00:04:20–00:06:22] Real-World Deepfake Fraud and Governance Failures [00:06:24–00:08:36] Reputational Risk, Content Monitoring, and Trust Breakdown [00:08:36–00:09:32] Where Organizations Are Most Vulnerable Today [00:09:51–00:12:59] Applying Cyber Testing Techniques to Deepfake Risk [00:13:10–00:13:55] Red Flags and Indicators of Manipulated Media [00:14:04–00:16:10] The Power of the Pause and Training Against Urgency Attacks [00:16:13–00:18:22] Limits of Deepfake Detection Tools and the Human Factor [00:18:28–00:22:01] Professional Skepticism Beyond the Audit Function [00:22:01–00:23:51] Internal Audit's Advisory Role in Policies and Incident Response [00:24:02–00:27:14] Staying Ahead Through Continuous Risk Assessment [00:27:23–00:30:04] Closing Thoughts [00:30:04–00:30:19] IIA RELATED CONTENT: Interested in this topic? Visit the links below for more resources: GAM 2026 AI Knowledge Centers CEO Message: Combating Deepfakes Global Internal Audit Standards Visit The IIA's website or YouTube channel for related topics and more. Follow All Things Internal Audit: Apple Podcasts Spotify Libsyn Deezer
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    31 mins
  • Fraud Psychology in Internal Audit

    Fraud Psychology in Internal Audit
    Jan 6 2026
    The Institute of Internal Auditors Presents: All Things Internal Audit In this episode, Eric Wilson talks with Dr. Kelly Richmond Pope about the psychology behind fraud, why ordinary people commit unethical acts, and how trust, pressure, and culture shape fraud risk. They explore accidental versus intentional perpetrators, cognitive blind spots, whistleblowing challenges, and what auditors can do to better detect and prevent fraud. HOST: Eric Wilson, CIA Director of Internal Audit & Chief Audit Executive, Gulfport Energy GUEST: Kelly Richmond Pope, CPA, PhD Forensic Accounting Professor, DePaul University https://www.kellyrichmondpope.com/ KEY POINTS: Introduction to Fraud Psychology [00:00:02–00:00:32] What Sparked an Interest in Fraud and Human Behavior [00:00:32–00:03:33] Why Fraud Is Often Committed by "Ordinary" People [00:03:33–00:04:21] Pressure, Life Events, and the Path to Fraud [00:04:21–00:06:48] Thrill-Seeking, Power, and the Adrenaline Factor [00:06:58–00:08:20] Intentional, Accidental, and Righteous Fraud Explained [00:08:20–00:10:18] Why Accidental Perpetrators Are the Hardest to Detect [00:08:40–00:10:18] Cognitive Blind Spots and the Role of Trust [00:10:19–00:13:46] Lessons from One of the Largest Municipal Fraud Cases [00:12:29–00:13:46] The Difficult Reality of the Internal Auditor's Role [00:13:46–00:15:38] When and Why to Bring in Third-Party Investigators [00:15:52–00:16:16] Cultural Warning Signs That Fraud Risk Is Increasing [00:16:36–00:17:51] Charisma, Likability, and Fraud Risk [00:17:51–00:19:07] Managing Relationships While Maintaining Objectivity [00:18:20–00:20:12] Behavioral Red Flags Auditors Should Not Ignore [00:20:16–00:22:50] Narcissism, Leadership, and Corporate Environments [00:22:50–00:23:38] Why Whistleblowing Is So Difficult [00:23:59–00:25:59] A Critical Mindset Shift for Auditors [00:26:11–00:26:33] Closing Thoughts and Practical Takeaways [00:26:33–00:27:16] IIA RELATED CONTENT: Interested in this topic? Visit the links below for more resources: Global Practice Guide: Internal Auditing and Fraud, 3rd EditionVision 2035 2026 Fraud Unmasked Virtual Conference Global Internal Audit Standards Internal Auditor Magazine: "Playing the Long Game" (Eric Wilson's article) Webinar: Internal Auditing and Human Personality: Compatibility Mapping Visit The IIA's website or YouTube channel for related topics and more. Follow All Things Internal Audit: Apple Podcasts Spotify Libsyn Deezer
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    28 mins
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